A. On November 20, 2015, B entered into a sales contract to sell a total of 4 lots of land, including a total of 1,100,000 square meters for 1,100,000,000 won, to the K-gun, Gyeongnam-gun, and entered into a sales contract to sell a total of 7 lots of land, including a total of 173 square meters, to E on the same day, and received each purchase price from the above buyers, and completed each registration of ownership transfer to the above buyers on December 31, 2015.

(hereinafter referred to as the “transferable real estate of this case”). B.

B’s tax liability 1) B calculated the transfer income tax amount on February 29, 2016, as KRW 112,581,056, and paid the said amount of transfer income tax by filing a preliminary return. 2) The Head of the Changwon Tax Office notified that B of the payment of the remainder of KRW 180,878,134,134, which deducts the amount already paid from the total of KRW 293,685,39,00,000,000,000,000 from the preliminary return of the said transfer income tax base; and on July 1, 2017, the head of the Changwon Tax Office notified B of the fact that the portion of the capital expenditure and the special deduction for long-term possession, out of the details of the preliminary return of the said transfer income tax base.

The amount of delinquent tax in arrears (including additional dues) at the date of notification of the due date for the payment of the tax items reverted to the tax item B shall be as specified in the following table as of January 1, 2019 (hereinafter “instant tax claim or tax obligation”) as of December 31, 2019: < Amended by Presidential Decree No. 28360, Dec. 31, 2017; Presidential Decree No. 28470, Dec. 31, 2017; Presidential Decree No. 27935, Dec. 31, 2015>

C. C. A Donation 1 to the Defendant in B is the Defendant’s Section B.

2) B on March 2, 2017, the real estate indicated in the attachment (hereinafter “instant real estate”) to the Defendant on March 2, 2017.

(2) A contract to donate the gift of this case (hereinafter “instant donation contract”)

B. The registration of the Changwon District Court was made in March 3, 2017.